Senin, Februari 11, 2019

Govt. Issues New Regulation on the Electronic Submission of Tax Returns

In a bid to improve the efficiency of obligatory tax reporting by taxpayers, the Director-General of Tax (“Director-General”) has issued Regulation No. PER-02/PJ/2019 on Guidelines for the Reporting, Admission and Processing of Tax Returns (“Regulation 2/2019”).
In essence, Regulation 2/2019 requires the reporting of the following tax-return documents to the tax office via the electronic platform (“E-Filing”): 1) Periodic tax returns (“SPT Masa”) and 2) Annual income-tax returns (“SPT Tahunan PPh”). Previously, taxpayers were allowed to submit the abovementioned documents to the tax office either through the electronic platform or manually.
However, Indonesian tax pundit, Yustinus Prastowo, has suggested that the Director-General should be making a concerted effort to disseminate information relevant to this new regulation to the public in a bid to prevent any misunderstandings.
For more on this story, see Hukumonline: “Ini Jenis SPT yang Wajib Lapor Pakai E-Filing”.

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In a bid to improve the efficiency of obligatory tax reporting by taxpayers, the Director-General of Tax (“Director-General”) has issued Regulation No. PER-02/PJ/2019 on Guidelines for the Reporting, Admission and Processing of Tax Returns (“Regulation 2/2019”).
In essence, Regulation 2/2019 requires the reporting of the following tax-return documents to the tax office via the electronic platform (“E-Filing”): 1) Periodic tax returns (“SPT Masa”) and 2) Annual income-tax returns (“SPT Tahunan PPh”). Previously, taxpayers were allowed to submit the abovementioned documents to the tax office either through the electronic platform or manually.
However, Indonesian tax pundit, Yustinus Prastowo, has suggested that the Director-General should be making a concerted effort to disseminate information relevant to this new regulation to the public in a bid to prevent any misunderstandings.
For more on this story, see Hukumonline: “Ini Jenis SPT yang Wajib Lapor Pakai E-Filing”.

......